Accounting processor, accounting processing method, and accounting processing program

Abstract

To appropriately execute accounting processing related to consumption tax by suppressing the occurrence of an input error while suppressing the increase in the repair cost required for coping with the accounting processing related to the consumption tax.SOLUTION: An accounting processor for executing accounting processing relating to a purchase tax credit for consumption tax is capable of accessing slip data, a tax classification master, and a tax classification transfer destination master, wherein the voucher data includes business identification information for identifying a tax-exempt business operator, and the tax classification master includes a tax classification code for identifying a tax classification, a consumption tax rate, and a deduction rate of the purchase tax credit, the tax classification transfer destination master includes a revision date, a transfer source tax classification, and a transfer destination tax classification, and a control unit extracts slip data of the tax-exempt business operator based on the business identification information, and based on the tax classification transfer destination master, the transfer source tax classification of the tax-exempt business operator in the extracted slip data is transferred to the transfer destination tax classification, and based on the tax classification master, accounting processing relating to the purchase tax credit of consumption tax based on the transfer destination tax classification after transfer is executed.SELECTED DRAWING: Figure 2

Description

[Technical Field]

[0001] The present invention relates to an accounting processing device, an accounting processing method, and an accounting processing program. [Background technology]

[0002] Conventionally, accounting data creation devices that automatically create accounting data from electronic invoices are known (see, for example, Patent Document 1). The accounting data creation device creates accounting data by transcribing each item of the received electronic invoice in correspondence with each item of the accounting data based on the correspondence information. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Publication No. 2022-144683 Summary of the Invention [Problem to be solved by the invention]

[0004] The invoice system provides special (transitional) measures for suppliers in transactions with tax-exempt businesses, allowing taxable businesses to apply input tax credits associated with the reduction measures. The input tax credits associated with the reduction measures vary in percentage depending on the time period. For this reason, under the invoice system, it is necessary to know whether the trading partner is a tax-exempt business or a taxable business, and it is also necessary to change the tax classification depending on the time period (date) of the transaction.

[0005] Generally, when determining whether a business is a tax-exempt business, the sales management system that manages sales transactions and the expense settlement system that settles expenses related to transactions determine whether or not the business is a tax-exempt business, and then the accounting processing system shares information with the system to determine whether the business is a tax-exempt business.

[0006] However, managing tax-exempt businesses in sales management systems and expense settlement systems requires system modifications and data entry related to the management of tax-exempt businesses. Also, different tax classifications must be registered in the system depending on the time of transaction. In these cases, the cost of system modifications increases and there is a risk of human input errors.

[0007] The present invention has been made in consideration of the above-mentioned problems, and aims to provide an accounting processing device, accounting processing method, and accounting processing program that can properly perform accounting processing related to consumption tax while suppressing the increase in modification costs required to accommodate consumption tax-related accounting processing and suppressing the occurrence of human input errors. [Means for solving the problem]

[0008] In order to solve the above-mentioned problems and achieve the object, the accounting processing device according to the present invention is an accounting processing device having a control unit that executes accounting processing related to input tax credit of consumption tax, and is capable of accessing slip data recording the details of transactions with business partners, a tax category master for classifying the tax rate imposed on the business partners, and a tax category transfer destination master for transferring the tax category of the business partners, wherein the slip data includes business operator identification information for identifying whether the transaction is with a tax-exempt business operator, and the tax category master includes a tax category code that identifies the tax category, the tax rate of the consumption tax, and the deduction rate of the input tax credit, , and the tax category transfer destination master includes the revision date when the application of the input tax credit is revised, the source tax category which is information on the tax category that will be the source of the transfer, and the destination tax category which is information on the tax category that will be the destination of the transfer, and the control unit extracts the voucher data of the tax-exempt business based on the business identification information, transfers the source tax category of the tax-exempt business in the extracted voucher data based on the tax category transfer destination master to the destination tax category, and performs accounting processing for the input tax credit of the consumption tax based on the destination tax category after the transfer based on the tax category master.

[0009] In addition, the accounting processing device of the present invention may further have access to a customer master, which is information related to the customer, and the customer master includes a customer code that identifies the customer and a tax exemption category that identifies whether the customer is a tax-exempt business operator, and the business identification information is the customer code, and the control unit may identify whether the customer is a tax-exempt business operator based on the customer master from the customer code of the invoice data, and extract the invoice data of the customer identified as the tax-exempt business operator.

[0010] In addition, in the accounting processing device of the present invention, the business identification information may be the wording "tax exemption," and the control unit may identify whether the business partner is a tax-exempt business from the wording "tax exemption" included in the invoice data, and extract the invoice data of the business partner identified as the tax-exempt business from the invoice data.

[0011] In addition, the accounting processing device of the present invention may further have access to an analysis code master for performing analysis of transactions with the tax-exempt business operator, and the analysis code master may include an analysis code category that identifies analysis items for the tax-exempt business operator and an analysis code that identifies the code as being for the tax-exempt business operator, and the business identification information is the analysis code, and the control unit may identify whether the business partner is a tax-exempt business operator based on the analysis code master from the analysis code included in the invoice data, and extract the invoice data of the business partner identified as the tax-exempt business operator.

[0012] The accounting method according to the present invention is an accounting method for executing accounting processing related to the input tax credit of consumption tax, and uses slip data recording the details of transactions with a business partner, a tax category master for classifying the tax rate imposed on the business partner, and a tax category transfer destination master for transferring the tax category of the business partner, wherein the slip data includes business identification information for identifying whether the transaction is with a tax-exempt business partner, and the tax category master includes a tax category code for identifying the tax category, the tax rate of the consumption tax, and the credit rate of the input tax credit, and the tax category transfer destination master includes a tax category code for identifying the tax category, the tax rate of the consumption tax, and the credit rate of the input tax credit, and the tax category transfer destination master includes information identifying the tax category, the tax rate of the consumption tax, and the credit rate of the input tax credit, and the tax category transfer destination master includes information identifying the tax category, the tax rate of the consumption tax, and the credit rate of the input tax credit, and the tax category transfer destination master includes information identifying the tax category, the tax rate of the consumption tax, and the credit rate of the input tax credit, and the tax category transfer destination master includes information identifying the tax category, the tax rate of the consumption tax, and the credit rate of the input tax credit, and the tax category transfer destination master includes information identifying the tax category, the tax rate of the consumption tax, and the credit rate of the input tax credit, and the tax category transfer destination master includes information identifying the tax category, the tax rate of the consumption tax, and the credit rate of the input tax credit, and the tax category transfer destination master includes information identifying the tax category, the tax rate of the consumption tax, and the tax category code for ... The master includes the revision date when the application of the input tax credit is revised, the source tax category which is information on the tax category from which the transfer will be made, and the destination tax category which is information on the tax category to which the transfer will be made, and an accounting processing device equipped with a control unit extracts the invoice data of the tax-exempt business based on the business identification information, transfers the source tax category of the tax-exempt business in the extracted invoice data to the destination tax category based on the tax category transfer destination master, and performs accounting processing based on the destination tax category after the transfer based on the tax category master.

[0013] The accounting processing program according to the present invention is an accounting processing program for causing an accounting processing device having a control unit to execute an accounting processing method for executing accounting processing related to input tax credit of consumption tax, and uses slip data recording the details of transactions with a business partner, a tax category master for classifying the tax rate imposed on the business partner, and a tax category transfer destination master for transferring the tax category of the business partner, the slip data including business operator identification information for identifying whether the transaction is with a tax-exempt business operator, and the tax category master including a tax category code for identifying the tax category, the tax rate of the consumption tax, and the input tax credit. The tax category transfer destination master includes the revision date when the application of the input tax credit is revised, the source tax category which is information on the tax category that will be the source of the transfer, and the destination tax category which is information on the tax category that will be the destination of the transfer, and the accounting processing device extracts the voucher data of the tax-exempt business based on the business identification information, transfers the source tax category of the tax-exempt business in the extracted voucher data based on the tax category transfer destination master to the destination tax category, and performs accounting processing based on the destination tax category after the transfer based on the tax category master. [Effects of the Invention]

[0014] The present invention has the effect of suppressing the increase in modification costs required to accommodate accounting procedures related to consumption tax, while suppressing the occurrence of human input errors and enabling accounting procedures related to consumption tax to be carried out appropriately. [Brief explanation of the drawings]

[0015] [Figure 1] FIG. 1 is a diagram illustrating an example of the configuration of a accounting processing device. [Figure 2] FIG. 2 is a diagram showing an example of slip data. [Figure 3] FIG. 3 is a diagram illustrating an example of the system classification master. [Figure 4] FIG. 4 is a diagram illustrating an example of the tax classification master. [Figure 5] FIG. 5 is a diagram illustrating an example of the tax classification transfer destination master. [Figure 6] FIG. 6 is a diagram illustrating an example of the supplier master. [Figure 7] FIG. 7 is a diagram illustrating an example of the analysis code category master. [Figure 8] FIG. 8 is a diagram illustrating an example of the analysis code master. [Figure 9] FIG. 9 is a diagram illustrating an example of the summary master. [Figure 10] FIG. 10 is a diagram illustrating an example of a transaction processing method. [Figure 11] FIG. 11 is a diagram showing an example of slip data. [Figure 12] FIG. 12 is a flowchart showing an example of a transfer process of tax categories in the accounting processing method. [Figure 13] FIG. 13 is a diagram showing an example of the setting screen. [Figure 14] FIG. 14 is a diagram showing an example of the extraction screen. [Figure 15] FIG. 15 is a diagram showing an example of the execution screen. [Figure 16] FIG. 16 is a flowchart showing an example of a transfer process of tax categories in the accounting processing method. [Figure 17] FIG. 17 is a flowchart showing an example of a transfer process of tax categories in the accounting processing method. DETAILED DESCRIPTION OF THE INVENTION

[0016] Hereinafter, an embodiment of an accounting processing device, an accounting processing method, and an accounting processing program according to the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to the embodiment.

[0017] [1. Configuration] An example of the configuration of a accounting processing device 100 according to this embodiment will be described with reference to Fig. 1 etc. Fig. 1 is a block diagram showing an example of the configuration of the accounting processing device 100.

[0018] The accounting processing device 100 is a device that executes accounting processing related to transaction journalization. Specifically, the accounting processing device 100 executes accounting processing related to consumption tax, such as calculating consumption tax and input tax credits associated with transactions, and performs journalization consisting of debits and credits.

[0019] The accounting processing device 100 is built based on a commercially available desktop personal computer. Note that the accounting processing device 100 is not limited to those built based on stationary information processing devices such as desktop personal computers, but may also be built based on portable information processing devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, or tablet personal computers.

[0020] The accounting processing device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit of the accounting processing device 100 is communicatively connected via any communication path.

[0021] The communication interface unit 104 communicatively connects the accounting processing device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has the function of exchanging data with other devices via a communication line. Here, the network 300 has the function of connecting the accounting processing device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the memory unit 106 may also be stored in the server 200, for example.

[0022] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that functions as a pointing device in cooperation with a mouse. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0023] Various databases, tables, files, etc. are stored in the storage unit 106. Computer programs that work in conjunction with an OS (Operating System) to issue commands to a CPU (Central Processing Unit) to perform various processes are recorded in the storage unit 106. The storage unit 106 can be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc.

[0024] Various masters and data are stored in the memory unit 106. Specifically, the memory unit 106 stores slip data 121, system classification master 122, tax category master 123, tax category transfer destination master 124, customer master 125, analysis code category master 126, analysis code master 127, summary master 128, etc.

[0025] The various masters and data will be described below. Note that if there are overlapping items among the items included in the various masters and data, the description of the overlapping items will be partially omitted.

[0026] FIG. 2 is a diagram showing an example of voucher data. Voucher data 121 is data recording the details of transactions with business partners. From the voucher data 121, detailed journal entry data is generated, which is a detailed journal entry extracted on a voucher-by-voucher basis. In other words, the detailed journal entry data is the substance of the voucher data 121. For example, the voucher data 121 may be acquired from an external system or generated within the accounting processing device 100. As shown in FIG. 2, the voucher data 121 includes the following items: debit item, debit tax category, debit amount, debit consumption tax amount, debit analysis code (CD), credit item, credit tax category, credit amount, credit customer, and detail summary, and these pieces of information are associated with each other. The debit item is the debit account item. The debit tax category is a tax category code that identifies the debit tax category. The debit amount is the debit transaction amount. The debit consumption tax amount is the consumption tax on the debit transaction amount. The debit analysis code (CD) is an analysis code used to analyze debits. The credit item is the credit account item. The credit tax category is the tax category code that identifies the credit tax category. The credit amount is the credit transaction amount. The credit customer is the code (customer code) that identifies the credit customer. The detail summary is the summary item that is written at the time of the transaction. Note that the debit amount and credit amount may be amounts inclusive of consumption tax or amounts exclusive of consumption tax, and can be distinguished by the category that indicates whether the amount is inclusive of consumption tax or exclusive of tax.

[0027] Figure 3 is a diagram showing an example of a system classification master. The system classification master 122 is a master for managing systems that work with the accounting processing device 100. The system classification master 122 includes items for system classification code and system classification name, and these pieces of information are associated with each other. The system classification code is a classification code that identifies the system. The system classification name is the name of the system.

[0028] FIG. 4 shows an example of a tax category master. The tax category master 123 is a master for classifying taxes on transactions. The tax category master 123 includes the fields of tax category, tax category name, tax rate, and transitional measure credit rate, and these pieces of information are associated with each other. The tax category is a code (tax category code) that identifies a tax category. The tax category name is the name of the tax category. The tax rate is the consumption tax rate. The transitional measure credit rate is the deduction rate for input tax credits for taxable businesses and tax-exempt businesses. For example, a tax category with a tax category code of "81" targets taxable businesses, has a transitional measure credit rate of "null," and is used for transactions with taxable businesses relative to the amount of payment for taxable sales (10%). Furthermore, a tax category with a tax category code of "812" targets tax-exempt businesses, has a transitional measure credit rate of "0.8," and is used for transactions with tax-exempt businesses relative to the amount of payment for taxable sales (10%). Furthermore, the tax category with the tax category code "814" is targeted at tax-exempt businesses, and the transitional deduction rate is "0.5". This tax category is used for transactions with tax-exempt businesses for the amount of consideration paid for taxable sales (10%).

[0029] Figure 5 is a diagram showing an example of a tax category transfer destination master. The tax category transfer destination master 124 is a master for automatically transferring tax categories from the transfer source to the transfer destination according to the date of journal entry. The tax category transfer destination master 124 includes items for revision date, transfer source tax category, and transfer destination tax category, and these pieces of information are associated with each other. The revision date is the date on which the deduction rate applied under the transitional measures is revised. The transfer source tax category is the tax category code that is the transfer source. The transfer destination tax category is the tax category code that is the transfer destination.

[0030] Figure 6 is a diagram showing an example of a business partner master. The business partner master 125 is information related to business partners and is a master used when managing business partners within the accounting processing device 100. The business partner master 125 includes the fields of business partner code, business partner name, taxable / exempt category, and registration number, and these pieces of information are associated with each other. The business partner code is a code that identifies a business partner. The business partner name is the name of the business partner. The taxable / exempt category is a category used to identify whether the business is a taxable business or a tax-exempt business. The registration number is the registration number related to the invoice of a taxable business.

[0031] Figure 7 is a diagram showing an example of an analysis code category master. The analysis code category master 126 is a master for managing analysis code categories. The analysis code category master 126 includes the items of analysis code category and category name, and these pieces of information are associated with each other. The analysis code category is a category code for identifying the analysis code category. The category name is the name of the analysis code category. As shown in Figure 7, the analysis code category "3" is the category that is treated as information for tax-exempt businesses. The analysis code categories shown in Figure 7 can be set arbitrarily according to the operation based on the purpose of the analysis.

[0032] FIG. 8 is a diagram showing an example of an analysis code master. The analysis code master 127 is a master that manages analysis codes. The analysis code master 127 includes the items of analysis code category, analysis code, and analysis code name, and these pieces of information are associated with each other. The analysis code category is the same as the analysis code category master 126 in FIG. 7. The analysis code is a code for identifying the analysis code. The analysis code name is the name of the analysis code.

[0033] FIG. 9 is a diagram showing an example of a summary master. The summary master 128 is a master for input assistance to enable searching for the wording "tax exemption." Specifically, the summary master 128 is used to searchably insert the wording "tax exemption" into the summary field of the journal detail data when "tax exemption" is entered in the summary input field on the setting screen G1 described below. The summary master 128 includes a summary code and a summary field, and these pieces of information are associated with each other. The summary code is a code for setting the wording "tax exemption" in the detail summary of the voucher data 121. The summary is the wording entered in the detail summary.

[0034] Next, referring back to Figure 1, we will explain the control unit 102. The control unit 102 is a CPU or the like that provides overall control of the accounting processing device 100. The control unit 102 has internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing operations based on these stored programs.

[0035] As information processing, the control unit 102 executes accounting processing related to consumption tax based on various data stored in the storage unit 106.

[0036] A specific example of the processing executed by the control unit 102 will be described in detail below in [2. Specific Example of Processing].

[0037] [2. Specific examples of processing] Here, specific examples of processing executed by accounting processing device 100 will be described with reference to Figures 10 to 17. First, accounting processing of consumption tax according to the accounting processing method executed by accounting processing device 100 will be described with reference to Figure 10. Figure 10 is a diagram showing an example of an accounting processing method.

[0038] As shown in Figure 10, the accounting process involves the acquisition of invoice data, transfer processing of tax categories, consumption tax transfer journal entry, and management of consumption tax by category, in that order.

[0039] When acquiring slip data, the control unit 102 acquires slip data 121 for slip A based on information acquired from external systems such as the sales system and expense settlement system, and information within the accounting processing device 100. The slip data 121 for slip A shown in FIG. 10 is similar to the slip data 121 shown in FIG. 2, and includes a customer code, the wording "tax-exempt" in the statement summary, and an analysis code. The customer code, the wording "tax-exempt," and the analysis code serve as business identification information for identifying whether the transaction is with a tax-exempt business.

[0040] In the tax category transfer process, the control unit 102 transfers the source tax category in the voucher data 121 of voucher A to the destination tax category, and generates voucher data 121 for voucher B after the transfer. The tax category transfer process will be described in detail with reference to Figures 11 to 17. The debit of voucher A, which is the source tax category, is offset with the credit of voucher B after the transfer, and the tax category on the debit side of voucher B is transferred to the new tax category after the transfer. Note that Figure 10 shows an example in which the debit of voucher A before the transfer is offset with the credit of voucher B after the transfer, but there are also cases in which the debit of voucher B after the transfer is offset with the credit of voucher A before the transfer.

[0041] In the consumption tax transfer journal entry, the control unit 102 calculates the amount of consumption tax based on the post-transfer tax classification and the deduction amount of input tax credit based on the post-transfer voucher data 121 of the post-transfer voucher B, transfers it to the amount of consumption tax to be paid (provisionally paid consumption tax), and generates post-transfer voucher data 121 of the post-transfer voucher C. The post-transfer voucher data 121 of the post-transfer voucher C is a journal entry related to consumption tax, and the debit amount is the amount ("200 yen") obtained by subtracting the deduction amount of input tax credit ("800 yen") from the recorded consumption tax amount ("1,000 yen"). The deduction amount of input tax credit is calculated as follows: "Deduction amount = tax-inclusive amount (11,000 yen) x consumption tax rate / (1 + consumption tax rate) x 0.8 (deduction rate)." At this time, the deduction rate is determined based on the tax classification transfer destination master 124 and the tax classification master 123 in relation to the period of the transitional measure and the date of occurrence of the slip.

[0042] In the management of consumption tax by category, the control unit 102 manages whether there are any errors in the recorded consumption tax amount based on slips A, B, and C. The debit journal entry based on slips A, B, and C shows that for the debit item of merchandise purchases, the amount including tax is "11,000 yen," the base amount (amount excluding tax) is "10,200 yen," and the consumption tax amount is "800 yen."

[0043] Next, the transfer processing of tax categories will be explained in detail with reference to Figures 11 to 17. Figure 11 is a diagram showing an example of voucher data. The transfer processing of tax categories will be explained based on the voucher data 121 shown in Figure 11. The voucher data 121 shown in Figure 11 includes voucher data A and voucher data B, which, as described above, are journal entry detail data that are journal entry details extracted on a voucher-by-voucher basis. Voucher data A is a voucher related to transactions with taxable businesses, and voucher data B is a voucher related to transactions with taxable businesses and tax-exempt businesses. In addition, voucher data B for tax-exempt businesses includes a customer code P1, the wording "tax-exempt" P2, and an analysis code P3 as business identification information for identifying whether the transaction is with a tax-exempt business.

[0044] 12 is a flowchart showing an example of a tax classification transfer process in the accounting processing method. In Fig. 12, a tax-exempt business is identified by customer code P1, and a tax classification transfer process is performed.

[0045] When the control unit 102 executes the tax category transfer process, it displays a setting screen G1 shown in Fig. 13 on the output device 114, such as a monitor (step S1). Fig. 13 is a diagram showing an example of the setting screen. The setting screen G1 in Fig. 13 is a screen for setting extraction conditions for the slip data 121. The setting screen G1 includes an input field for specifying the system classification, a check box for specifying a tax-exempt business using the customer code P1, an input field for specifying the wording "tax-exempt," and an input field for setting the analysis code category and analysis code P3.

[0046] In the tax category transfer process shown in Fig. 12, the tax-exempt business is identified using the customer code P1 by checking the checkbox on the setting screen G1 in Fig. 13. Note that in the tax category transfer process shown in Fig. 12, it is sufficient to check the checkbox; other input items do not need to be entered.

[0047] When a check box is checked on the setting screen G1, the control unit 102 identifies the tax-exempt business operator based on the extraction conditions set on the setting screen G1 (step S2). Specifically, in step S2, in the transfer process shown in Fig. 12, based on the check of the check box, the control unit 102 identifies the tax-exempt business operator by comparing the journal entry statement data with the business partner master 125 using the business partner code P1 as the extraction condition (step S2a).

[0048] The control unit 102 determines whether the business is a tax-exempt business by determining whether the journal entry detail data including voucher data A and voucher data B contains "TOR002," which is the business partner code P1 of the tax-exempt business (step S3). If the control unit 102 determines that the business is a tax-exempt business (step S3: Yes), it extracts "voucher data B," which is the voucher data 121 of the tax-exempt business (step S4). On the other hand, if the control unit 102 determines that the business is not a tax-exempt business (step S3: No), it does not extract voucher data 121 and ends the tax category transfer process.

[0049] After executing step S4, the control unit 102 displays the extraction screen G2 shown in Figure 14 for selecting the slip data 121 that will be the target transaction from the extracted "slip data B" (step S5). Figure 14 is a diagram showing an example of the extraction screen. The extraction screen G2 in Figure 14 displays "slip data B" and includes check boxes for selecting the slip data 121 that will be the target transaction.

[0050] When a check box is checked on the extraction screen G2 shown in FIG. 14, the control unit 102 extracts the slip data 121 that is the target transaction of the tax-exempt business selected on the extraction screen G2 (step S6). After this, the control unit 102 displays the execution screen G3 shown in FIG. 15 for executing the tax category transfer process (step S7). FIG. 15 is a diagram showing an example of the execution screen. The execution screen G3 of FIG. 15 displays the item, source tax category, amount, and consumption tax amount based on the extracted slip data 121 of the tax-exempt business, and also displays the destination tax category based on the tax category transfer destination master. The execution screen G3 of FIG. 15 also displays an execute button for executing the tax category transfer process.

[0051] The control unit 102 determines whether or not to execute the tax category transfer process based on whether or not the execute button on the execution screen G3 shown in Fig. 15 has been operated (step S8). If the execute button has been operated in step S8, the control unit 102 determines to execute the tax category transfer process (step S8: Yes), and executes the tax category transfer process (step S9). On the other hand, if the execute button has not been operated in step S8, the control unit 102 determines not to execute the tax category transfer process (step S8: No), and terminates the tax category transfer process.

[0052] In step S9, the control unit 102 transfers the tax category of the "voucher data B" of the extracted tax-exempt business based on the tax category transfer destination master 124. Specifically, since the tax category of the transfer source voucher data 121 is "81", it is transferred to "812", which is the tax category corresponding to the transaction time (e.g., 2023 / 12 / 1), based on the tax category transfer destination master 124. After executing step S9, the control unit 102 ends the tax category transfer process.

[0053] Next, another example of tax category transfer processing will be described with reference to Fig. 16. Fig. 16 is a flowchart showing an example of tax category transfer processing in an accounting processing method. In Fig. 16, the tax-exempt business operator is identified by the tax-exempt wording included in the detailed summary of the slip data 121, and the tax category transfer processing is performed. Note that in the following explanation, steps different from Fig. 12 will be explained, and explanations of similar steps will be omitted.

[0054] When the control unit 102 executes the tax category transfer process, it executes step S1 of displaying the setting screen G1 shown in Fig. 13. In the tax category transfer process shown in Fig. 16, the word "tax-free" is entered in the summary input field of the setting screen G1 of Fig. 13, and the word "tax-free" is searched for and the tax-free business operator is identified. Note that in the tax category transfer process shown in Fig. 16, it is sufficient that the word "tax-free" is entered in the summary input field, and other check boxes and input fields do not need to be filled in.

[0055] When the wording "tax-free" is input on the setting screen G1, the control unit 102 identifies the tax-free business operator based on the extraction conditions set on the setting screen G1 (step S2). Specifically, in step S2, in the transfer process shown in Fig. 16, based on the input of the wording "tax-free", the wording "tax-free" is used as an extraction condition, and the tax-free business operator is identified by comparing the journal entry detail data with the wording "tax-free" (step S2b).

[0056] The control unit 102 determines whether the business is a tax-exempt business by determining whether the journal entry detail data including voucher data A and voucher data B contains the wording "tax-exempt" (step S3). If the control unit 102 determines that the business is a tax-exempt business (step S3: Yes), it extracts "voucher data B," which is the tax-exempt business's voucher data 121 (step S4). The "voucher data B" extracted in step S4 contains the wording "tax-exempt" in the summary field, making it possible to search based on the summary master 128. On the other hand, if the control unit 102 determines that the business is not a tax-exempt business (step S3: No), it does not extract voucher data 121 and terminates the tax category transfer process. Note that the subsequent steps are the same as those in FIG. 12, and therefore description thereof will be omitted.

[0057] Next, another example of tax category transfer processing will be described with reference to Fig. 17. Fig. 17 is a flowchart showing an example of tax category transfer processing in an accounting processing method. In Fig. 17, a tax-exempt business is identified by analysis code P3, and tax category transfer processing is performed. Note that the following explanation will also explain steps that are different from Figs. 12 and 16, and explanations of similar steps will be omitted.

[0058] When the control unit 102 executes the tax category transfer process, it executes step S1, which displays the setting screen G1 shown in Fig. 13. In the tax category transfer process shown in Fig. 17, the analysis code category and analysis code P3 are entered into the input fields for the analysis code category and analysis code P3 on the setting screen G1 of Fig. 13, respectively, and thereby the tax-exempt business operator is identified using the analysis code P3. Note that in the tax category transfer process shown in Fig. 17, it is sufficient that the analysis code category and analysis code P3 are entered into the input fields for the analysis code category and analysis code P3, respectively, and other check boxes and input fields do not need to be filled in.

[0059] When the analysis code category and analysis code P3 are input on the setting screen G1, the control unit 102 identifies the tax-exempt business operator based on the extraction conditions set on the setting screen G1 (step S2). Specifically, in step S2, in the transfer process shown in Fig. 17, based on the input of the analysis code P3, the control unit 102 identifies the tax-exempt business operator by comparing the journal entry detail data with the analysis code master 127 using the analysis code P3 as the extraction condition (step S2c).

[0060] The control unit 102 determines whether the business is a tax-exempt business by determining whether the journal entry detail data including voucher data A and voucher data B contains "002," which is the analysis code P3 of the tax-exempt business (step S3). If the control unit 102 determines that the business is a tax-exempt business (step S3: Yes), it extracts "voucher data B," which is the tax-exempt business's voucher data 121 (step S4). On the other hand, if the control unit 102 determines that the business is not a tax-exempt business (step S3: No), it does not extract voucher data 121 and ends the tax category transfer process. Note that the subsequent steps are the same as those in FIG. 12, and therefore description thereof will be omitted.

[0061] In this embodiment, when multiple extraction conditions, such as a customer code P1, the phrase "tax-free" P2, and an analysis code P3, are entered on the setting screen G1, a priority order may be set in advance, and the slip data 121 may be extracted according to the extraction conditions based on the set priority order. Furthermore, in this embodiment, when multiple extraction conditions are entered, the slip data 121 may be extracted according to extraction conditions based on the system classification master 122, for example. In other words, the business identification information P1 to P3 that can identify tax-exempt businesses may differ depending on the sales system, expense reimbursement system, etc., of the system classification master 122. In this case, the business identification information P1 to P3 may be associated with the system classification in advance, and the slip data 121 may be extracted according to extraction conditions based on the system classification associated with the slip data 121 and the business identification information P1 to P3 associated with the system classification.

[0062] As described above, according to this embodiment, the tax category transfer process can be executed within the accounting processing device 100, which can prevent an increase in the cost of modifying other systems required to handle accounting processes related to consumption tax. Furthermore, because the tax category transfer process can be executed automatically, the occurrence of human input errors can be prevented, and because the tax category can be transferred to the appropriate tax category, accounting processes related to consumption tax can be executed appropriately.

[0063] Furthermore, according to this embodiment, it is possible to identify whether a transaction is with a tax-exempt business using the customer code P1. Because the customer code P1 is data used in existing accounting processing devices 100, it is possible to reduce the cost of modifying the accounting processing device 100 while transferring the transaction to the appropriate tax category.

[0064] Furthermore, according to this embodiment, the wording "tax-free" P2 can be used to identify whether the transaction is with a tax-free business. Therefore, it is possible to automatically identify a tax-free business from the wording "tax-free" written in the summary of the slip data.

[0065] Furthermore, according to this embodiment, it is possible to use the analysis code P3 to identify whether or not a transaction is with a tax-exempt business. Therefore, it is possible to automatically identify tax-exempt businesses by utilizing the data used to analyze the slip data.

[0066] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to the achievement of SDGs Goals 8 and 9.

[0067] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of SDGs Goals 12, 13, and 15.

[0068] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0069] 4. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0070] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0071] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings can be changed as desired unless otherwise specified.

[0072] Furthermore, with regard to the accounting processing device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0073] For example, all or any part of the processing functions of the accounting processing device 100, particularly those performed by the control unit, may be implemented by a CPU and a program interpreted and executed by the CPU, or by hardware using wired logic. The program is stored on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the accounting processing device 100 as needed. That is, a computer program is stored in a storage unit such as a ROM or HDD (Hard Disk Drive) for working with the OS to issue instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit.

[0074] This computer program may also be stored on an application program server connected to the accounting processing device 100 via any network, and all or part of it may be downloaded as needed.

[0075] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0076] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single program, but also includes programs that are distributed as multiple modules or libraries, or programs that achieve their functions by cooperating with other programs, such as an OS. Note that the specific configurations and reading procedures for reading a recording medium in each device shown in the embodiments, as well as the installation procedures after reading, can use well-known configurations and procedures.

[0077] The various databases stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

[0078] The accounting processing device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as an information processing device connected to any peripheral device. The accounting processing device 100 may also be implemented by installing software (including programs or data) that causes the device to perform the processing described in this embodiment.

[0079] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit depending on various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0080] The present invention is useful in all industries that perform accounting procedures related to consumption tax. [Explanation of symbols]

[0081] 100 Accounting Processing Device 102 Control section 104 Communication interface unit 106 Storage section 108 Input / Output Interface Section 112 Input Device 114 Output Device 121 slip data 122 System Classification Master 123 Tax Category Master 124 Tax Category Transfer Destination Master 125 Customer Master 126 Analysis Code Classification Master 127 Analysis Code Master 128 Summary Master 200 servers 300 Network G1 setting screen G2 extraction screen G3 execution screen

Claims

1. An accounting processing device including a control unit that executes accounting processing related to input tax credit for consumption tax, The system is capable of accessing slip data recording the details of transactions with business partners, a tax classification master for classifying tax rates to be imposed on the business partners, and a tax classification transfer destination master for transferring the tax classification of the business partners, The slip data includes business identification information for identifying whether the transaction is with a tax-exempt business, The tax category master includes a tax category code that identifies the tax category, a tax rate of the consumption tax, and a credit rate of the input tax credit, The tax category transfer destination master includes a revision date on which the application of the input tax credit is revised, a transfer source tax category which is information on the tax category that is the transfer source, and a transfer destination tax category which is information on the tax category that is the transfer destination, The control unit extracting the slip data of the tax-exempt business operator based on the business operator identification information; Based on the tax category transfer destination master, the transfer source tax category of the tax-exempt business in the extracted slip data is transferred to the transfer destination tax category, An accounting processing device that performs accounting processing related to the input tax credit of the consumption tax based on the transfer destination tax category after transfer, based on the tax category master.

2. The information processing system is further capable of accessing a customer master, which is information relating to the customer; The customer master includes a customer code that identifies the customer and a tax exemption classification that identifies whether the customer is a tax-exempt business operator, the business identification information is the business partner code, The control unit Identifying whether the customer is a tax-exempt business operator based on the customer code of the slip data and the customer master; The accounting processing device according to claim 1 , wherein the slip data of the business partner identified as the tax-exempt business partner is extracted.

3. The business identification information is a tax-exempt statement, The control unit Identifying whether the business partner is a tax-exempt business operator based on the tax-exempt wording included in the slip data; The accounting processing device according to claim 1 , wherein the invoice data of the business partner identified as the tax-exempt business operator is extracted from the invoice data.

4. The analysis code master for performing an analysis related to transactions with the tax-exempt business operator can be further accessed. The analysis code master includes an analysis code category that identifies an analysis item for the tax-exempt business operator and an analysis code that identifies the code as being for the tax-exempt business operator, the business identification information is the analysis code, The control unit Identifying whether the customer is a tax-exempt business operator based on the analysis code master from the analysis code included in the slip data; The accounting processing device according to claim 1 , wherein the slip data of the business partner identified as the tax-exempt business partner is extracted.

5. An accounting method for performing accounting processing related to consumption tax input tax credit, The system uses slip data that records the details of transactions with business partners, a tax category master for classifying tax rates imposed on the business partners, and a tax category transfer destination master for transferring the tax category of the business partners, The slip data includes business identification information for identifying whether the transaction is with a tax-exempt business, The tax category master includes a tax category code that identifies the tax category, a tax rate of the consumption tax, and a credit rate of the input tax credit, The tax category transfer destination master includes a revision date on which the application of the input tax credit is revised, a transfer source tax category which is information on the tax category that is the transfer source, and a transfer destination tax category which is information on the tax category that is the transfer destination, extracting the slip data of the tax-exempt business operator based on the business operator identification information; Based on the tax category transfer destination master, the transfer source tax category of the tax-exempt business in the extracted slip data is transferred to the transfer destination tax category, An accounting processing method in which an accounting processing device having a control unit executes accounting processing based on the destination tax category after transfer based on the tax category master.

6. An accounting processing program for causing an accounting processing device having a control unit to execute an accounting processing method for performing accounting processing related to input tax credit of consumption tax, The system uses slip data that records the details of transactions with business partners, a tax category master for classifying tax rates imposed on the business partners, and a tax category transfer destination master for transferring the tax category of the business partners, The slip data includes business identification information for identifying whether the transaction is with a tax-exempt business, The tax category master includes a tax category code that identifies the tax category, a tax rate of the consumption tax, and a credit rate of the input tax credit, The tax category transfer destination master includes a revision date on which the application of the input tax credit is revised, a transfer source tax category which is information on the tax category that is the transfer source, and a transfer destination tax category which is information on the tax category that is the transfer destination, extracting the slip data of the tax-exempt business operator based on the business operator identification information; Based on the tax category transfer destination master, the transfer source tax category of the tax-exempt business in the extracted slip data is transferred to the transfer destination tax category, An accounting processing program for causing the accounting processing device to execute accounting processing based on the destination tax category after transfer, based on the tax category master.

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